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ITEM 16B. CODE OF ETHICS

ITEM 16B.CODE OF ETHICS

Our board of directors has adopted a Code of Business Conduct and Ethics, which is applicable to all of our directors, officers, and employees. Our Code of Business Conduct and Ethics is publicly available on our website.

Any amendment to or waivers of the Code for members of our board of directors and our executive officers that are required to be disclosed by the rules of the SEC or Nasdaq will be disclosed on our website athttp://ms100.com.hkwithin four business days following the amendment or waiver. During the year ended March 31, 2026, no amendments to or waivers from the Code were made or given for any of our executive officers.

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